M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

depreciation of the Non-STPI Units shall not be adjusted against the profits of the STPI Unit for the purposes of computation of the deduction under section 10A

M/S MCML SYSTEMS PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BANGALORE

In the result, the assessee’s appeal for Assessment Year 2010-11 is allowed

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

depreciation of the Non-STPI Units shall not be adjusted against the profits of the STPI Unit for the purposes of computation of the deduction under section 10A

DCIT, BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

10A(4) of the Act. (3) No agreement with states : 64. Whether the assessee is entitled to the aforesaid benefit when India has no agreement with the States where tax is levied on the income of the assessee. IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014, 467/Bang/2015 & 609/Bang/2016 M/s. Wipro Limited, Bangalore Page 46 of 202 65. Section

ASST.C.I.T., BANGALORE vs. M/S WIPRO LTD.,, BANGALORE

Bench: Shri B.R. Baskaran, Accountantmember & Shri Pavan Kumar Gadaleit(Tp)A No.99/Bang/2014 Assessmentyear:2009-10

10A(4) of the Act. (3) No agreement with states : 64. Whether the assessee is entitled to the aforesaid benefit when India has no agreement with the States where tax is levied on the income of the assessee. IT(TP)A Nos.99/Bang/2014, 398/Bang/2015, 222/Bang/2016, 492/Bang/2017, 2851/Bang/2-17, 3115/Bang/2018, 151/Bang/2014, 467/Bang/2015 & 609/Bang/2016 M/s. Wipro Limited, Bangalore Page 46 of 202 65. Section

IBM GLOBAL SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11(1), BANGALORE

In the result, the appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2000-2001

depreciation for each of the relevant other free trade zone which the Central assessment year. Government may, by notification in the (7) The provisions of sub-section (8) and sub- Official Gazette, specify for the purposes of section (10) of section 80-IA shall, so far as this section; may be, apply in relation to the undertaking [(ii) relevant assessment

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

Section 92CC with the caption “Advance Pricing Agreement” provides through sub-section (1): `The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm's length price … in relation to an international transaction …’. Sub-section (2) gives the manner of determination of the ALP referred to in sub-section

INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

ASST.C.I.T., BANGALORE vs. M/S INFOSYS LTD.,, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

M/S INFOSYS LTD ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

INFOSYS LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LTD , BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

DY.C.I.T., BANGALORE vs. M/S INFOSYS LIMITED, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

INFOSYS LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals filed by the assessee and revenue stands partly allowed as indicated hereinabove

Bench: Shri Chandra Poojaria & Smt. Beena Pillai

section Ground nos. 14-21 40(a)(ia) / 40(a)(i) in respect of Paras 9 – 9.1 2007-08 7 to 10 software expenses paid to The issue is 2008-09 9 to 12 residents and non residents remanded to the 2009-10 9 to 12 Ld.AO to consider 2010-11 7 to 9 in accordance with

DCIT, BANGALORE vs. M/S CORE OBJECTS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by assessee stands allowed as indicated hereinabove and appeal filed by revenue stands allowed partly

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.517/Bang/2015 Assessment Year : 2010-11

depreciation on software under section 40(a)(ia) of the Act, on account of non-deduction of TDS is not sustainable. • Directed the Ld.AO to verify the claim of TDS having deducted on professional fees paid and to allow the claim of assessee accordingly. • DRP accepted the contention of assessee that in computing deduction under section 10A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU, BENGALURU vs. INFOSYS LIMITED, BENGALURU

In the result, appeal filed by the assessee is partly allowed and the appeal filed by the revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

Section 10A, as amended by the Finance Act of 2003, granting the benefit of adjustment of losses and unabsorbed depreciation